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Ohio, 46th Worst Business Tax Climate : The Tax Foundation’s 2011 State Index

The Tax Foundation released the newest edition of the State Business Tax Climate Index, which ranks from 1 (best) to 50 (worst) the tax systems of the 50 states. South Dakota’s tax system is most welcoming to economic activity while New York’s tax code ranks 50th as the least hospitable. Ohio almost caught up with New York being ranked as 46th least tax friendly state.

The goal of the index is to focus lawmakers’ attention on the importance of good tax fundamentals: enacting low tax rates and granting as few deductions, exemptions and credits as possible. This “broad base, low rate” approach is the antithesis of most efforts by state economic development departments who specialize in designing “packages” of short-term tax abatements, exemptions, and other give-aways for prospective employers who have announced that they would consider relocating. Those packages routinely include such large state and local exemptions that resident businesses must pay higher taxes to make up for the lost revenue. As a result, businesses often move to other regions or states to remain competitive.

States with the best tax systems will be the most competitive in attracting new businesses and most effective at generating economic and employment growth. As we will see, Ohio need more than government generated jobs. Ohio needs a serious tax code revision.

The index ranked states based on five component tax indexes:

• The Corporate Tax Index
• The Individual Income Tax Index
• The Sales Tax Index
• The Unemployment Tax Index
• The Property Tax Index

The Corporate Tax Index assesses both corporate income taxes and/or gross receipts taxes. Ohio taxes business on the latter gross receipts.

The Individual Income Tax Index measures the effect on small businesses and entrepreneurs, on labor costs, and, depending on the type of business, on consumer spending. One reason Ohio ranks among the worst states is it arranges the top income brackets in the middle range of income. Ohio is among the states with the highest marriage tax penalties. Ohio’s local income tax rates also are the third highest in the nation.

Sales Tax Index measures the rates and effects of taxes both on business. A form of double taxation exists when a business pays sales tax that increases the cost of goods and services and when the consumer pays sales tax on the same goods or services. The two components of the index consist of the tax rate and tax base, which is the range and types of goods and services taxed.

The Unemployment Insurance Tax Index measures the effects state and federal rate structures and related policies and how potentially damaging to business they may be. Ohio was ranked as among the states with the best unemployment insurance structures.

Finally, the Property Tax Index is comprised of taxes levied on the wealth of individuals and businesses. These include taxes on real and personal property, net worth, and the transfer of assets. Some studies property taxes are a significant factor of business location decisions.

So how did Ohio rank on each of these indexes?

Tax Indexes 2011 2010 2009 2008 2007 2006
Corporate Tax 39 38 33 33 39 47
Income Tax 44 46 47 47 49 50
Sales Tax 35 37 39 39 38 43
Unemployment Tax 11 10 15 15 11 48
Property Tax 39 38 33 33 39 13
Overall Rank 46 47 48 48 47 47

 

Anyone for lower sales, income and property taxes? If you are, you must also be for more efficient government operations and fewer unnecessary government programs.

Ohio Voter Rights

On Election Day, you have the legal right to:

Vote a regular ballot if you are a valid registered voter.
     A valid registered voter means a United States citizen who is a resident of Ohio,      who is at least 18 years of age and not in prison or on parole for conviction of a      felony, and who is registered to vote at his or her current residence address.

Request a replacement ballot.
     If you tear, soil, deface or erroneously mark a ballot, you may return it to a poll      worker. The poll worker must issue a second ballot. You may also request a      third ballot for the same reasons, but no more than three ballots may be issued      to one person.

Ask for assistance.
     If you have a disability, physical limitations, trouble reading or writing or need      language assistance, you may have the person of your choice (except a      candidate, employer or union rep) assist you in voting. As an alternative, two poll      workers from two different political parties may also assist you. You may also      vote with a curbside ballot if you cannot physically enter the polling location.

Vote a secret ballot.
     You have the right to cast a secret ballot free from intimidation. Representatives      from the media and election observers are permitted inside the polling location,      but they may not interfere with or compromise the secrecy of your ballot.

Use a paper ballot instead of a machine.
     You can choose to use a paper ballot to vote instead of a machine, regardless of      whether it is direct recording electronic or optical scan voting machines.

Vote a provisional ballot if your name is not listed in the voting poll book.
     You can vote a provisional ballot on Election Day if your name and current      address does not appear in the registration book in your precinct or if you do not      have acceptable identification with you. See the Secretary of State web site on      provisional ballots.

Vote a regular ballot if you moved within the same precinct.
     If you moved within the same precinct but did not update your registration record,      you can vote with a regular ballot – at your precinct polling place or the Board of      Elections (or their designated site) – as long as you have been previously      registered in Ohio.

Vote a provisional ballot if you moved to a different precinct.
     If you have moved to a different precinct or county within Ohio without updating      your registration record, you can vote a provisional ballot. Your provisional ballot      will count as long as you complete a change of address and affirmation. You      may vote at either your new precinct polling place or at the Board of Elections (or their designated site).

Request a list of write-in candidates.
     You can request a list of names of candidates and offices that are officially      eligible as write-in candidates.

Vote if you are an ex-felon.
     If you have been convicted of a felony, you may vote if you are not in prison or on      parole.

Vote after the polls close if you are in line.
     If you are in line when the polls close, you have the right to stay and vote a      regular ballot. If time for voting is extended by court order and you arrive after the      regular voting time, you may vote a provisional ballot.

Vote provisionally if you are challenged.
     Only a poll worker can challenge your right to vote on Election Day. You may only      be challenged for your age (must be 18) or your residency (must be a U.S. citizen      and resident of the county). If challenged, you still have the right to vote a      provisional ballot after swearing truthfully to the facts of your eligibility.

To learn more about your voter rights, go to Ohio Secy. of State Voter Information website.

Xenia Employee Conundrum and Issue 9

By Daniel Downs

City management claims the proposed income tax levy (Issue 9) will allow them to rehire six police and fire employees. The proposed levy also will be used for streets and other capital improvement projects. When looking at the 2009 State Audit Report, the employment data does not match the levy rhetoric.

Consider the following:

In 2009, the City of Xenia reported having 297 employees. The number of total city employees for 2007 was 290. That means the city had more not less employees last year than the past two years. If city officials laid off 6 police and fire employees, how can there more employees than in 2008?

The employment conundrum only gets more interesting.

In the same financial report for 2009, the total number of full time equivalent employees numbered 216.5, but in 2008 the total was 227.5 and 227.25 for 2007.

I have heard of “Two and a Half Men,” but a quarter!

The difference between the employment figures above shows the city actually laid off 11 full time employees, none of which adds up to 297 or 290.

By now, you smart readers have figured out that the large differences between 297 and 216.5 employees is probably due to volunteers who are considered employees. If the 60.5 employees are not volunteers, then who the heck are they?

Accounting for the 60.5 volunteers-employees does not solve the entire conundrum. According to the State audited report, Xenia laid off 9 full time and 2 part-time employees plus 2 employees retired. This adds up to 13. City management wants to rehire 6 laid off security personnel. So who were the other 5 employees the city let go?

Let’s look at a summary of changes in city employment for 2009:

– 3 full-time and 1 part-time finance department workers were laid off.
– 2 full-time and 1 part-time employees were added or transferred to the legal    department or court.
– 1 full-time administrator was laid off or transferred elsewhere.
– 2 full-time information technology positions were added and filled.
– 3 full-time police officers were laid off.
– 1 full-time fire fighter also was laid off.
– 7 full-time and 1 part-time street maintenance personnel were laid off.
– 2 full time of street maintenance workers were transfer to a new department    called garage.
– 4 full-time and 1 part-time recreation workers were laid off.
– 1 full-time and 1 part employee were transferred to newly formed positions    under Parks.
– 8 full-time service employees were transferred to (at least on paper) to the    following categories:
– 4 full-time positions were created under development and planning.
– 4 full-time positions transferred to engineering.
– 4 full-time and 1 part-time employees were added (or transferred) to the    water department, and finally,
– 1 full-time sewer worker was laid off–that job stunk anyway.
–  28 total full-time and 3 part-time workers laid off.
+ 17 total full-time and 3 part-time workers added (or transferred).
 

Out of all the lay-offs, transfers, and new positions, it is difficult to pinpoint who the 5 actually were. We know for certain that the number of police and fire personnel actually laid off were 4 and not six in 2009.

Did you notice only one fire fighter was laid off? Did the Second Street fire station (No. 2) employ only one fire fighter? He must have been one tired professional working 24 hours a day and seven days a week.

Interestingly, closing fire state no.2 and laying one fire fighter did not decrease expenditures of the fire department. Instead of offsetting a $500,000 decrease in tax revenue, expenditures increased $26,000 in 2009.

Just when I was certain the conundrum was resolved, city council sent out a “Vote No on Issue 10” postcard claiming the passage of the 1/2% income tax levy will enable the city to bring 12 laid off public safety officers. Since when did the city lay off 12 fire and police officers? Not last year! It just so happens the city laid off 5 police officers and 2 fire fighters in 2004. Adding those laid off in 2009, the number of laid off safety personnel equals 11.

So what’s 1 lost employee anyway? Maybe he/she fell into the black hole of political rhetoric.

It is true the city had less revenue in 2009, which is actually part of a recurring trend in municipal finance. The 10-year history of the city’s revenue and expenditures shows this trend occurs every 2-3 years. This time around the decreased revenue stream is the result of government bureaucrats in Washington and their fellows in the state house as well as reckless lenders. In the financial report, city management reported a 12% unemployment rate for Xenia. Because of this, it is claimed city tax revenues have decreased. It is true some taxpayers are without jobs; some have moved away; and some small business owners who are still in business remain concerned about the possibility of a double-dip recession. Yet, if the number of tax filers is any indication, employment among residents actually increased in 2009. The number of tax filers increased by 76 among last year. The problem with more individual income tax filers was less income tax revenue. According to the financial report, their contribution to the city’s general revenues was down by $4,400. It is clear the nearly $500,000 decrease in tax revenues was not the result of unemployment. It was the result of both recessionary effects on business and property values.

Once the economy fully recovers, city tax revenue will exceed pre-recession levels. The lost employee might be found and 6-11 new safety personnel hired. That is as long most of the nearly 3,000 new residents remain and new businesses replace those the recession closed.

Because of all these factors, Xenia voters should say NO to the municipal tax levy (Issue 9); NO to the fire and police unions’ ordinance that will force Xenia taxpayers to hire previous or new employees and allow them to increase expenditures (Issue 10); and YES on Issue 11, which will enable the city to hire part-time employees until unemployment is reduced to post-recession levels and the economy is viable once again.

The Perils of Using “Budget Deficit” Numbers

by Joseph Henchman

The Center on Budget and Policy Priorities (CBPP) has released an updated report on the impact of the recession on state budgets, concluding that more federal aid is needed. The report relies heavily on CBPP’s own calculation of state budget deficits, drawn from state government documents. Adding them all up, CBPP estimates somewhere around $425 billion in state budget shortfalls for FY 2009-11, with more for FY 2012 and FY 2013.

The number is probably accurate from their methodology, but is ultimately meaningless. Here’s why:

* A state “budget deficit” is the revenue projected (usually by the Governor’s office) minus hoped-for spending according to some formula, in the initial budget plan. For instance, say a state raised and spent $10 billion this year, but wants to spend $20 billion next year, projecting $11 billion in revenues. Ultimately they settle on spending $11 billion. That state has “closed a $9 billion budget deficit” even though revenues and spending are up from the previous year.

* The exact method of estimating next year’s spending varies by state, with some starting with last year’s budget while others throw in additional wish list programs. Adding up all the states’ numbers is adding apples and oranges.

* States must balance their budgets so there really is no cumulative state budget deficit in the end, at least on paper.

* It’s routine for states to want to spend more than they actually can, at least at first, and having a deficit in the initial plan happens even in flush times. Thus, CBPP’s numbers overestimate the scope of actual state budget deficits.

* CBPP also presents the deficits as a percent of each state’s general fund. While the general fund is usually the largest and most important part of a state’s budget, in many states it can represent less than half of the total budget. This number thus exaggerates the seriousness of a budget deficit.

* A budget deficit could exist because of overly ambitious spending plans that are whittled down to reality, overly optimistic revenue projections, fiscal irresponsibility, or structural imbalance. CBPP’s tale of the recession causing everything and federal aid being the only salvation doesn’t fit the facts. For instance, California’s deficit this year includes unpaid bills kicked over from last year, so it’s the same money being double-counted. This irresponsibility is glossed over in CBPP’s report.

News organizations and others like to cite a number for total state budget shortfalls, and CBPP gets a lot of media attention for its numbers, so they’re probably not changing how they do things. But I’d urge folks to look more to NCSL and NASBO, two quasi-governmental organizations, that track state budget actions with more specificity. However, a common comparison model across the states is still needed.

In addition to Henchman’s analysis, readers should remember that local government budgeting works in essentially the same way. Therefore, it is important for taxpayers and voters to see their financial audited reports in order to prove that real financial need exist as is usually sold during efforts to pass tax levies.

Source: Tax Foundation’s Tax Policy Blog, October 7, 2010

Does Passing Issue 10 Make Any Sense?

By Daniel Downs

Xenia fire and police want us to believe passing their proposed charter amendment (Issue 10) will guarantee the continued safety of Xenia citizens and their property. What it will actually accomplish is force taxpayers to maintain no less than 42 full-time certified fire fighters and 46 full time police officers at all times no matter the cost to the city. City council claims passing Issue 10 will bankrupt the city by 2013.

Bankrupting the city does not make sense.

Issue 10 will also require the city to adhere to a staffing norm of 1.5 fire fighters per 1,000 population and 1.7 police officers per 1,000 population. The latest financial report has Xenia population at 27,314 and the above minimum number of safety personnel reflects this normative formula. However, the current number of police is 69 and fire fighters totals 41 not 46 police and 41 fire fighters.

Why then does Xenia employ 69 police officers rather than 46? The answer is response time and supervisors. Many years ago, city management and council decided they wanted police to respond more quickly to calls. That meant adding more police officers and supervisors per shift to guarantee the results.

Employing more police for quicker responses to calls does make sense.

What does not make any sense is allowing fire fighters to reformulate requirements that will result in more supervisory staff. It appears fire fighters are attempting to set a minimum number of fighters without clearly delineating the requirement for more supervisory and administrative staff to support them. If this is so, they are misleading voters to get what the police have–more personnel. The problem is no one sees the need for more fire fighters. In fact, city officials didn’t see the need for less either. Only 1 fire fighter was laid off, according to the city’s state audited financial report.

Failing to provide for a reduction of safety personnel should Xenia population significantly decrease only makes sense if you are trying to pass a 1/2% income tax levy. It’s the good cop-bad cop routine.

Whether or not this was intended, Issue 10 still lacks provision to reduce safety personnel in case of decrease on population. For example, if Issue 10 passes and Xenia population grows to 30,000, the city will be required by law to hire 4 more certified fire fighters. But, if the recession caused enough people to move away that the population shrunk back to 24,164 as it was in 2008, city could not lay off 5 police and 5 fire fighters.

It does not make sense to employ more safety personnel unless to improve call response times or prevent crime.

A question still needing an answer is how many residents are there now? Put differently, how many residents have moved away since the recession? According to recent U.S. Census Bureau estimates, Xenia population grew to 27,437, which is an increase of over 3,291 since 2007.

Assuming all of the new residents live in family households and average $20,000 of taxable income, the city should have seen an increase of nearly $400,000 in income tax revenue per year. That does not include any additional property tax increases. In actuality, the city reported $555,025 less income tax revenue, which means most of them became unemployed, some of them became unemployed and some other did as well, or census estimates are wrong. In actuality, the number of taxpayers increased by 76 in 2009 but paid $4,468 less income taxes. This suggests that most of the decrease in income tax revenue was the result of significant decline in local business revenue.

It does not make sense for taxpayers either to make up lost revenue for local business or to add more safety personnel when local unemployment rate is 12 percent as reported by city officials.

Issue 10 will also create an unfunded mandate, which is the reason past and present city council members oppose it. It does make any sense to pass a law that will cost taxpayers more money without creating legal means to fund it.

Passing Issue 10 simply does not make any sense, which is a good reason to vote NO on November 2.

John Kaisch Visiting Greene County Today

Candidate for governor, John Kaisch, will be at the Republican Victory Center on Saturday, Oct. 23rd. He is scheduled to arrive around noon. This will probably be his last visit to Greene County before the elections.

The Victory Center is located at 3297 Seajay Dr. Beavercreek OH (Lofino Shopping Center).

Police & Fire Retirees Become Public-Service Millionaires

The Buckeye Institute for Public Policy Solutions today released “Dipped in Gold: Upper-Management Police and Fire Retirees become Public-Service Millionaires.” Through the Deferred Retirement Option Plan (DROP), public safety officials are eligible to retire on paper, yet continue to work for up to eight years while their pensions (along with three percent cost-of-living allowances and five percent interest payments) accumulate in untouchable accounts. When the officers exit DROP, it is not uncommon for them to collect lump sum payments totaling roughly $1 million dollars. Since they are treated as if they are in year 9 of retirement when they exit DROP, many in upper management also collect yearly pension payments in excess of $100,000 for the rest of their lives.

Since the Ohio Police & Fire Pension Fund (OP&F) is a highly secretive entity, the report details DROP payouts and pensions for hypothetical Columbus and Cincinnati police officers. Supposing the average DROP participant is a Columbus police officer, taxpayers would save nearly $1.2 billion if the DROP program were eliminated and the retirement age were raised from 48 to 55. The report also suggests several other money-saving options such as terminating cost-of-living allowance increases during DROP, tying the interest payments to market rates, and disallowing participants to keep their required employee contributions to OP&F.

Mary McCleary, Buckeye Institute Policy Analyst, stated: “Making public servants millionaires when they retire is not the bargain you agreed to as a taxpayer. Ohioans bear the seventh highest state and local tax burden due to expensive programs like DROP. Private-sector taxpayers, many of whom have experienced job losses, pay freezes or cuts, and benefit reductions, cannot afford to finance the gold-plated compensation packages of their police officer and firefighter neighbors.”

The report can be viewed on The Wire at www.buckeyeinstitute.org.

Conversion Levy: Permanent Tax Hikes That Remove School District Accountability

Mary McCleary, Policy Analyst

With the start of the new school year, many school districts around Ohio, including Margaretta Local School District, have realized that their finances are in trouble. Thus, these districts (several of which experienced failed levies in the spring primary) are going back on the ballot this November to ask for more money despite the economic hardships already facing many property owners.

To address Ohio’s school funding crisis, Governor Ted Strickland and the General Assembly introduced a new way for school districts to raise money through the establishment of the conversion levy in the 2009 Ohio Budget. Margaretta Local School District is the first district in Ohio to make an attempt at passing this new kind of levy.

If passed, the conversion levy would convert existing school operating levies to a 20-mill floor. Without getting too caught up in terminology, converting to a 20-mill floor essentially removes the protection homeowners have under House Bill 920.

Because of HB 920, property owners only pay taxes on roughly 15 percent of property value increases. For example, if your home is worth $100,000 and increases in value by 10 percent to $110,000, you only pay taxes on $1,500 of the increased value instead of the full $10,000. Conversely, if your home depreciates by 10 percent, your taxes are only reduced by 15 percent of the depreciation.

Thus, HB 920 brings a degree of stability to property taxes: homeowners are not hit with large tax increases when property appreciates, and school districts do not suffer large revenue losses when homes depreciate as they have over the last several years. By design, HB 920 keeps Ohio’s property taxes relatively low.

If the Margaretta conversion levy were to pass, district homeowners would be taxed on 100 percent of property value increases instead of just 15 percent. Given Ohio’s economic condition and the fact the state has the seventh highest state and local tax burden, many homeowners cannot afford higher taxes.

?Another problem with the Margaretta conversion levy is that it is a permanent levy and will consequently cause property taxes to rise indefinitely if passed. Every three years when the county auditor’s office reassesses property values, homeowner taxes could increase significantly. Since the tax hike would not go into effect until after the next reassessment cycle, Margaretta Local School District is selling the levy to voters as type of revenue neutral renewal levy. This approach is, at best, grossly misleading and, at worst, intentionally dishonest.

In addition to skyrocketing taxes, the conversion levy removes the best tool parents have to keep their school districts accountable. When school districts fail to restrain costs, they must ask for more money. The voters then have a chance to examine spending and decide whether or not a funding increase is warranted. If a conversion levy passes, the school district would have little incentive to spend money efficiently and effectively, as revenue would rise every three years beyond the true needs of the school district, and homeowners would have no means to keep the school district accountable for spending choices, as the school district would avoid new levies.

Between 1998 and 2009, per pupil expenditures in Margaretta Schools rose by 75 percent from $5,807 to $10,172 far outpacing inflation, which was only 29 percent. Similarly, the average teacher pay increased 20.1 percent from $45,710 in 2003 to $54,913 in 2010, while inflation was only 18.6 percent. In 2009, the average physical education teacher in the district earned $48 per hour with an annual salary of $64,948. If the average physical education teacher worked the entire year (2,080 hours, instead of the contractual 1,350 hours), he would have earned over $100,000 in 2009.

Although the residents of Margaretta Schools narrowly passed a levy in August, they are notorious for rejecting school levies. When voters reject levies, they fundamentally exercise their right to hold the school district accountable. With a permanent conversion levy in place, voters would lose the ability to reject these property tax hikes.

All Ohioans must be wary of conversion levies. With one vote, taxpayers could unknowingly approve large tax increases for years to come and could lose their most valuable tool in keeping school districts accountable.

For more information, read the Buckeye Institute’s report The Need for Levy Reform in Ohio – Conversion Levy: One Vote, Permanent Tax Increases at www.buckeyeinstitute.org/reports.

Most Americans Say Government Has Too Much Money and Spends It Unwisely

A new Rasmussen Reports national telephone survey finds that 61% of Adults think the federal government has too much power and money.

Perhaps that’s no surprise since 66% believe America is overtaxed.

An overwhelming 70% of adults say the government does not spend taxpayer’s money wisely and fairly. Just 16% believe the government does spend this money correctly, while another 14% are not sure.

Eighty-five percent (85%) of Republicans and 60% of adults who are not affiliated with either of the major political parties believe the government has too much power and money, a view shared by just 39% of Democrats.
Just 47% of government workers say the government has too much power and money, compared to 65% of those who work in the private sector.

Republicans and unaffiliateds also feel more strongly than Democrats that the government does not spend taxpayers’ money wisely and well.

When it comes to the economy, the message from Americans is clear: Leave it in the hands of the private sector and not the government. That sentiment is shared by sixty-eight percent (68%) of voters who prefer a smaller government with fewer services and lower taxes to a more active one that offers more services and higher taxes. A plurality of Americans believe that government programs increase poverty in America.

Source: Rasmussen Reports, October 17, 2010

Small Business Scorecard of the 111th Congress

Most members of Congress claim to support small business owners and entrepreneurs through their work on Capitol Hill. However, when it comes to how U.S. Senators and Representatives actually vote on legislation that impacts the profitability and survivability of small firms, their actions sometimes don’t match up to all the talk.

SBE Council recently released its “Small Business Scorecard for the 111th Congress” to get beyond the “talk” and posturing.

Despite small business opposition, measures that hurt entrepreneurship steadily advanced in the 111th Congress, including: a massive health care bill that increases taxes, compliance burdens and the cost of health coverage; tax hikes with the threat of more to come; new workplace mandates that bring uncertainty and the opportunity for increased legal action against small businesses; initiatives that will drive the cost of energy higher; and excessive spending that will drive the U.S. further into debt while increasing the likelihood that taxes will increase in the future.

SBE Council’s “Small Business Scorecard” shows how U.S. Senators and Representatives voted on legislation that impacts the profitability and survivability of small firms. Each member’s score is used to determine the state’s average score, and the states are then ranked by those scores.

Along with North Carolina, Ohio was ranked 22nd.

The top five states included Wyoming (#1), Oklahoma (#2), Idaho (#3), Nebraska (#4) and Utah (#5). The 5 most anti-small business states were Rhode Island (#50), Vermont (#49), Hawaii (#48), Connecticut (#47) and Massachussetts (#46).

For the 111th Congress, SBE Council scored members of the U.S. Senate on 27 key votes, and members of the U.S. House of Representatives on 22 votes. The following is a list of Ohio’s politicians and their scores.
U.S. Senators
Sherrod Brown (D) 4%
George Voinovich (R) 73%
U.S. House of Representatives
Steve Driehaus (D) 0%
Jean Schmidt (R) 100%
Michael R. Turner (R) 100%
Jim Jordan (R) 100%
Robert E. Latta (R) 100%
Charles A. Wilson (D) 5%
Steve Austria (R) 100%
John A. Boehner (R) 100%
Marcy Kaptur (D) 14%
Dennis J. Kucinich (D) 23%
Marcia L. Fudge (D) 5%
Patrick J. Tiberi (R) 100%
Betty Sutton (D) 0%
Steven C. LaTourette (R) 95%
Mary Jo Kilroy (D) 0%
John A. Boccieri (D) 5%
Tim Ryan (D) 0%
Zachary T. Space (D) 27%
SCORECARD KEY
Champion of the Entrepreneur: 90% – 100%
Advocate of the Entrepreneur: 80% – 89%
Friend of the Entrepreneur: 70% – 79%

To read the entire Small Business Scorecard for the 111th Congress, go to www.sbecouncil.org